Proposals Relating to Foundations, High Technology, and Depreciation: Joint Hearing Before the Subcommittee on Savings, Pensions, and Investment Policy and the Subcommittee on Taxation and Debt Management of the Committee on Finance, United States Senate, Ninety-eighth Congress, Second Session, on S. 1857 and S. 2165, February 24, 1984U.S. Government Printing Office, 1984 - 555 pages |
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ACRS activities allowed amount apply assets Association automotive basis adjustment believe benefits bill Chairman CHAPOTON Code Committee companies computer software CONGRESS THE LIBRARY contributions corporate cost recovery Council on Foundations current law depreciation donations donor electronics eligible enacted engineering enhanced deduction existing expenditure responsibility fair market value February 24 Finance funds gifts grantmaking grants Hispanics important incentive income increased innovation Internal Revenue Code Internal Revenue Service investment legislation LIBRARY OF CONGRESS limitation machine tool manufacturing million National open-ended accounts ordinary income organizations Paine Webber percent percentage prepared statement present law private foundations Programmable logic controllers programs public charities purposes qualified research R&D credit R&D tax credit research and development research expenditures rules scientific equipment section 44F sector Senator CHAFEE Senator DANFORTH Senator DURENBERGER significantly improved Subcommittee substantial taxable taxpayer tion trade or business Treasury university basic research
Popular passages
Page 337 - .an educational organization which normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on... and
Page 495 - of section 74(b), if the recipient of such prize or award is selected from the general public, or (3) the purpose of the grant is to achieve a specific objective, produce a report or other similar product, or improve or enhance a literary, artistic, musical, scientific, teaching, or other similar capacity, skill, or talent of the grantee.
Page 337 - awards a bachelor's or higher degree, or provides a program which is acceptable for full credit toward such a degree, or offers a program of training to prepare students for gainful
Page 437 - follows: a) Research is planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service (hereinafter "product") or a new process or technique (hereinafter "process") or in bringing about a significant improvement to an existing product or process.
Page 338 - which provide vocational education in no less than five different occupational fields leading to immediate employment but not necessarily leading to a baccalaureate degree, if, in the case of a school, department, or division described in subparagraph
Page 338 - schools used exclusively or principally for the provision of vocational., education to individuals who have completed or left high school and who are available for study in preparation for entering the labor market; or
Page 338 - who have completed or left high school and who are available for study in preparation for entering the labor market; or (C)
Page 401 - The member companies of MVMA are: American Motors Corporation; Chrysler Corporation; Ford Motor Company; General Motors Corporation; International Harvester Company; MAN Truck & Bus Corporation; PACCAR Inc.; Volkswagen of America, Inc.;
Page 144 - of the Section of Taxation, and should not be construed as representing the position of the American Bar Association. Generally, private foundations have complied with the 1969 Tax Reform Act.
Page 142 - of the section of taxation, and should not be construed as representing the position of the American Bar Association. Generally, private foundations have complied with the 1969 Tax Reform Act,